Akhter, Tanzina; Azad, Abul Kalam - In: China journal of accounting research : CJAR 16 (2023) 2, pp. 1-20
The modernization theory forecasts a sharp declining effect of institutionalized religion on human behavior owing to the extensive economic development. However, this prediction is rejected and proved that religious values and beliefs have a pervasive influence on individual conduct. Based on...